, Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23&destination=/virtual-volumes/volume-images/volume_data-E326-5-23/REX01666?image_number=188){kind=link}
Volume contents
- 1 - 1794-1795 , Aberdeenshire
- 13 - 1794-1795 , Argyll
- 17 - 1794-1795 , Ayrshire
- 33 - 1794-1795 , Banffshire
- 37 - 1794-1795 , Berwickshire
- 45 - 1794-1795 , Buteshire
- 49 - 1794-1795 , Caithness
- 51 - 1794-1795 , Clackmannanshire
- 55 - 1794-1795 , Cromartyshire
- 57 - 1794-1795 , Dunbartonshire
- 61 - 1794-1795 , Dumfriesshire
- 69 - 1794-1795 , East Lothian (Haddingtonshire)
- 77 - 1794-1795 , Fife
- 89 - 1794-1795 , Angus (Forfarshire)
- 97 - 1794-1795 , Inverness-shire
- 101 - 1794-1795 , Kincardineshire
- 105 - 1794-1795 , Kinross-shire
- 109 - 1794-1795 , Kirkcudbrightshire
- 115 - 1794-1795 , Lanarkshire
- 131 - 1794-1795 , Midlothian (Edinburghshire)
- 155 - 1794-1795 , Morayshire (Elginshire)
- 159 - 1794-1795 , Nairnshire
- 161 - 1794-1795 , Orkney
- 163 - 1794-1795 , Peeblesshire
- 167 - 1794-1795 , Perthshire
- 179 - 1794-1795 , Renfrewshire
- 187 - 1794-1795 , Ross-shire
- 189 - 1794-1795 , Roxburghshire
- 199 - 1794-1795 , Selkirkshire
- 201 - 1794-1795 , Shetland
- 205 - 1794-1795 , Stirlingshire
- 213 - 1794-1795 , Sutherland
- 215 - 1794-1795 , West Lothian (Linlithgowshire)
- 223 - 1794-1795 , Wigtownshire
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected from the Preceeding Page | ||||||||||||
| Tarbat Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Fearn Parish | 2 | 1 | 2 | £3.15.0 | £0.7.6 | |||||||
| Nogg Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Loggie Parish | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| Kilmuir E [Easter] Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Rosskeen Parish | 3 | 3 | £4.10.0 | £0.9.0 | ||||||||
| Alness Parish | 11 | 11 | 11 | £46.15.0 | £4.13.6 | |||||||
| Killearn Parish | 4 | 2 | 4 | £7.10.0 | £0.15.0 | |||||||
| Urray Parish | 7 | 2 | 5 | £11.5.0 | £1.2.6 | |||||||
| Kiluirnan Parish | 2 | 2 | 2 | £5.0.0 | £0.10.0 | |||||||
| Kilmuir W [Wester] Parish | 3 | 3 | £3.15.0 | £0.7.6 | ||||||||
| Avoch Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Kincardine Parish | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||||
| AppleCross Parish | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| 44 | 17 | 22 | 6 | 5 | 11 | £99.10.0 | £9.19.0 |
Transcribe other information
Proof
44 Servants
17 Batchelor Servts [Servants] @ £1.5.0 each is £21.5.0
22 Servants @ £1.5.0 each is £27.10.0
8 Servants @ £1.10.0 each is £9.0.0
5 Servants @ £1.15.0 each is £8.15.0
11 Servants @ £3.0.0 each is £33.0.0
£99.10.0
10p [per] Cent on £99.10.0
£9.19.0
£109.9.0 Total
I David Ross Surveyor aforesaid do hereby Certify That upon Carefull examination of the foregoing Rates & duties
I find they amount in whole to one hundered and Nine pounds Nine Shillings Sterling and that upon
the Eight day of September last I delivered I Delivered to Roderick Mckenzie of Scotsburn Collector of the said Duties
for the Shire aforesaid an exact Duplicate of the above acct [account] & duly examined and Compared with the foregoing which
Contained my oath that the above accot. [account] Contained the Number of Servants returned to me, or were employed by the Several
masters or mistresses according to the best of my knowledge or Information
16 october 1794 David Ross
Survey of the Rates and
Duties on Male Servants
arrisen in the Shire of Ross
from 5th April 1793 to 5th April
1794
Ross Shire
Exd Gs [Examined General Surveyor]
28
[Page] 188
Scottish Exchequer (Tax Records), Male servant tax - Volume 23 - Counties (see 'More info' for county details), E326/5/23
Volume 23 contains male servant tax rolls, 1794-1795, for each county. Royal burghs are covered in volume 24.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).